The Tonnage Tax Regulations 2000

s.001

Citation and commencement

s.002

Interpretation

s.003

Qualifying secondary activities

s.004

Plant and machinery other than expensive motor cars and long-life assets—writing-down basis

s.005

Expensive motor cars—writing-down basis

s.006

Long-life assets—writing-down basis

s.007

Plant and machinery used for the purposes of the company’s offshore activities—writing-down basis

s.008

Adjustments to be made for capital allowance purposes to the amount of qualifying expenditure for assets where a corporate partner leaves tonnage tax

s.009

Corporate partners—modifications of the requirements for being a qualifying company (with supplementary provision relating to finance leases)

s.010

Rules for calculating the tonnage tax profits and relevant shipping profits of a corporate partner

s.011

Ships chartered to partners—further provision relating to chartering in

s.012

Chargeable gains: use of assets by partnerships which include corporate partners

s.013

Transactions not at arm’s length between a partnership (where a corporate partner is a tonnage tax company) and another partner